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1991 (8) TMI 78 - HC - Income Tax
Extract:
.......d. For the aforesaid reasons, this writ petition is partly allowed. While upholding the action of the respondents in issuing the authorisation under section 132(1) and conducting the search, we quash the orders passed under section 132(3). The respondents are accordingly directed to release the aforesaid goods, articles or things after three weeks.